Fill Form W-7 online
Application for IRS Individual Taxpayer Identification Number
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Form W-7 in short
Form W-7 is the IRS application for an individual taxpayer identification number (ITIN), or to renew an expired one. An ITIN is a 9-digit number for people who need a U.S. taxpayer identification number for federal tax purposes but don't have and aren't eligible to get a Social Security number. It is for federal tax purposes only and doesn't give work authorization, immigration status, or Social Security benefits.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | Rev. December 2024 (checked 2026-10-25) |
| Who fills it in | Individuals who are not eligible for an SSN but need a U.S. taxpayer identification number for federal tax purposes. Examples in the IRS instructions include nonresident aliens filing a U.S. tax return or claiming a tax treaty benefit, resident aliens under the substantial presence test who can't get an SSN, and spouses or dependents claimed for an allowable tax benefit. People with an expired ITIN that will be used on a tax return file it to renew. |
| Who receives it | The IRS ITIN Operation in Austin, Texas, either directly by mail or through an IRS Taxpayer Assistance Center, a VITA site with ITIN services, or an IRS-authorized Acceptance Agent or Certifying Acceptance Agent. |
| Where to send it | By U.S. mail: Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. By private delivery service: Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Hwy 35, Austin, TX 78741-0000. In person: at designated IRS Taxpayer Assistance Centers (by appointment, 844-545-5640), VITA sites with ITIN services, or through an Acceptance Agent or Certifying Acceptance Agent. There is no online filing option for Form W-7. |
| Deadline | For a new ITIN, attach Form W-7 to the front of the tax return it is needed for and file the package on or before the return's due date (including extensions). If you meet one of the exceptions in the instructions, you can submit Form W-7 at any time. Renewals are submitted with the U.S. federal tax return. |
| Fee | The IRS does not charge to apply. IRS Taxpayer Assistance Centers and VITA sites with ITIN services are free. Acceptance Agents and Certifying Acceptance Agents are fee-based, and the IRS says their fees may vary. |
| Official links | Official page · Official PDF · Official instructions |
What changed
The December 2024 instructions made significant changes to the medical and school record requirements for dependents, added a Medical/School Records Checklist, clarified proof of U.S. residency for dependents, and added qualifying surviving spouse to the list of allowable tax benefits.
How to fill out Form W-7, line by line
| Application type | Apply for a new ITIN / Renew an existing ITIN Check one box. If you check renew, you must also complete lines 6e and 6f with your previous ITIN. |
| Reason boxes a to h | Reason you're submitting Form W-7 Check the one box that best explains why you need the ITIN. A selection is required even for renewals. Boxes a and f for treaty claims also need box h with the exception number, plus the treaty country and article. |
| Line 1a | Name Your legal first, middle, and last name exactly as it appears on your identity documents. The ITIN is set up under this name, so use the same name on your tax return. |
| Line 1b | Name at birth if different Your name as shown on your birth certificate, only if it is different from line 1a. |
| Line 2 | Applicant's mailing address The address where the IRS will mail your ITIN notice and return your original documents. Use a U.S. Postal Service P.O. box only if mail is not delivered to your street address. Don't use a privately owned mailbox service. |
| Line 3 | Foreign (non-U.S.) address Your full address in the country where you permanently or normally live, even if it is the same as line 2. Don't use a P.O. box. If you claim a treaty benefit, this country must match the treaty country. |
| Line 4 | Birth information Date of birth in MM/DD/YYYY format, country of birth, and optionally city and state or province. |
| Lines 6a to 6c | Citizenship, foreign tax ID, U.S. visa List every country of citizenship in full, your foreign tax ID number if you have one, and only U.S. nonimmigrant visa details (type, number, expiration date). |
| Line 6d | Identification document(s) submitted Check the type of the first document you send and enter the issuer, number, expiration date, and date of entry into the United States. If you have never entered the U.S., write "Never entered the United States." List extra documents on an attached sheet. |
| Lines 6e and 6f | Previous ITIN or IRSN Say whether you ever received an ITIN or IRS Number. If yes, enter the number and the name it was issued under. Renewal applicants must complete these lines. |
| Line 6g | College, university, or company Required if you checked box f, or if you are in the U.S. temporarily for business. Enter the institution or company name, city and state, and your length of stay. |
| Sign Here | Signature of applicant or delegate The applicant signs with an original signature. A parent or court-appointed guardian can sign for a dependent under 18 who can't sign. Other people need a Form 2848 attached. |
Common mistakes to avoid
- Leaving parts of a line blank. The instructions say to enter N/A on any section that doesn't apply.
- Sending expired documents. Passports and ID cards must be current when the application is submitted.
- Sending plain photocopies. Documents must be originals or certified copies from the issuing agency.
- Mailing the package to the address in the tax return instructions instead of the ITIN Operation address in Austin.
- Using a name on the tax return that differs from line 1a, which can delay processing.
- Not checking a reason box on a renewal application.
- For dependents, sending a passport without a U.S. date of entry as the only document when proof of U.S. residency is required.
- Applying for a spouse or dependent who isn't claimed for an allowable tax benefit on the attached return.
Questions about Form W-7
Can I get an ITIN if I have a Social Security number?
No. The form says not to submit it if you have, or are eligible to get, an SSN. If you have an SSN application pending, wait for the SSA decision.
Do I have to send my original passport?
You must send originals or certified copies from the issuing agency. To avoid mailing your passport, you can apply in person at a Taxpayer Assistance Center with ITIN services, a VITA site with ITIN services, or a Certifying Acceptance Agent, who can review most documents and return them right away.
How long does it take to get an ITIN?
The IRS says to allow 7 weeks. It can take 9 to 11 weeks from January 15 to April 30 or if you apply from overseas.
Does my ITIN expire?
Yes. An ITIN that isn't used on a federal tax return for 3 consecutive tax years expires on December 31 of the third year. You only need to renew it if it will be included on a federal tax return.
Can I e-file my return with a new ITIN?
Not in the same calendar year the ITIN is assigned. You can e-file returns using it starting the following year.
Do I need an ITIN to file an extension or make estimated payments?
No. The instructions say to enter "ITIN TO BE REQUESTED" where an SSN or ITIN is asked for on Form 4868 or the 1040-ES voucher, and not to attach Form W-7 to them.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.